Those extra pennies will add up to big bucks for local governments. The tax increase, which would take effect Jan. 1, is estimated to generate $2.7 billion over the next decade.

Schools will get half of that money, the county 30 percent and cities the remaining 20 percent.

Supporters say those extra pennies are desperately needed to fix crumbling bridges, potholes, faulty school air conditioners and leaky roofs.

"I am hoping residents look at this as their assets," County Administrator Verdenia Baker said. "If you don't reinvest in your home in a timely manner, it ends up costing more."

When the recession hit, the county held its property tax rate at the same level to give taxpayers a break, Baker said. As a result, the county had to forgo maintenance work and repair projects, and now, more revenue is needed to address that lengthy to-do list, she said.

School officials describe a similar situation. The school system has lost $865 million since 2008 because the state lowered the amount districts could assess in property taxes for construction, repairs and technology upgrades.

Taxpayers can review a detailed list of how their money would be spent at — onecountyonepenny.org.

About $130 million would go toward improving county roads and bridges. Parks would get a $96 million overhaul with improvements planned for playgrounds, athletic fields and swimming pools. The Palm Beach County Sheriff's Office is set to receive $171 million for projects that span from renovating the jail to replacing cars.

The school system has a nearly $1 billion list of school improvements. Remaining funds would be used to upgrade technology, buy new buses and rebuild five school facilities, including three bus depots. Charter schools would not receive any funding from the sales tax increase.

While the majority of the money will go for repairs, tens of millions of dollars will fund new projects.

More than $31 million will be used to build a homeless resource center in or near Lake Worth and renovate run-down motels for use as temporary housing for the homeless.

New parks would be built in Palm Beach Gardens and West Boynton. Sheriff substations are planned for the Acreage and northern Palm Beach County.

New projects are a source of concern for Fred Scheibl, co-founder of the Palm Beach County Taxpayer Action Board. He said the county should have borrowed money and only funded the most essential projects instead of asking voters to approve an increase in the sales tax.

"These are not critical infrastructure projects that have to be done now," said Scheibl, whose group adovactes for lower taxes. "It's basically a wish list."

Boca Raton, Boynton Beach and Delray Beach stand to get an additional $135.2 million for repairs to roads, bridges and buildings inside their city limits.

Boca Raton has sent a letter to the county citing concerns that a sales tax increase could send shoppers across county lines and affect commercial leases. By state law, the city would get $53 million over the next decade. Unlike other cities, Boca Raton has not developed a detailed list of projects.

Mayor Susan Haynie said the city does not have a backlog of pressing repair projects, but it would develop a plan for spending the money if the tax is approved by voters.

"We'll find a good home for those dollars," she said.

Opponents argue the tax is regressive, meaning it hits the poor the hardest because they pay a higher percentage of their income in sales tax.

Florida's sales tax does have exemptions to lessen the blow. The sales tax is not levied on groceries, baby formula, residential rent and medicine.

But it'll cost you a little more on most purchases. The cost of a $1,000 refrigerator would increase by $10 in sales tax. The same goes for smaller-ticket items. Your four yearly $42 oil changes would cost about $1.68 extra overall. Four $50 dress shirts would cost an extra $2 in sales tax.

The tax is only applied to the first $5,000 of a large purchase, meaning it would cost $50 more to purchase a car or other large item if the increase passes. County officials estimate tourists and visitors would pay about 25 percent of the $2.7 billion the tax increase would generate.

If the tax increase passes, citizen oversight committees would be created for the cities, county and schools to review how the sales tax money is being spent. The tax would expire on Dec. 31, 2026, or earlier if the $2.7 billion is raised before that date.

Only nine Florida counties, including Broward and Martin counties, do not tack on an extra sales tax to the state's 6 percent rate. Broward County voters will also consider a proposal to raise their tax from 6 cents to 7 cents.

Staff writer Emily Miller contributed to this report.

sswisher@sunsentinel.com, 561-243-6634 or @SkylerSwisher

How the pennies would be spent

Palm Beach County voters will decide Nov. 8 whether to raise the sales tax from 6 cents per dollar to 7 cents. That is estimated to generate $2.7 billion over the next decade to repair roads, bridges, schools and government buildings. More detailed lists of projects can be viewed by visiting onecountyonepenny.org.

* The contigency and reserve funds are in place in case the cost of construction increases higher than projections. For the county, if funds remain, county commissioners would add similar projects that meet the guidelines of how the money can be spent, said Sherry Brown, director of budgets.